kuliah tamu Poltak Maruli John Liberty Hutagaol

Dissemination of Government Regulation No.23 of 2018 concerning Final Income Tax of UMKM

A guest lecture program has been held in order to socialize Government Regulation No.23 of 2018 concerning Final Income Tax of UMKM in the Hall of Building F, 7th floor of the Faculty of Economics and Business, University of Brawijaya. This guest lecture presented Prof. Dr. Poltak Maruli John Liberty Hutagaol, M.Acc, m.Ec (Hons), SE, Ak as Director of International Taxation and Chairman of the IAI Tax Accountant Compartment as Keynote Species.

In addition, Rudy Gunawan Bastari as the Head of Regional Office of East Java III DGT, UMKM, IAI, Tax Center, IKPI, and the ranks of officials in Accounting Department of FEB UB and participants from Accounting students of FEB UB. Right at 1:30 p.m., the event opened with a speech from Nur Kholis, Ak., Ph.D., CA. as Dean of FEB UB. “The hope is that we will be more confident in carrying out the link and match strategy in improving the quality of our education,” he said.

The event which was the result of collaboration from the Accounting Department of FEB UB and the Indonesian Accountants Association was motivated by the problems experienced by MSMEs in terms of taxation and socializing PP No.23 Year 2018 which is an improvement of Government Regulation No.46 of 2013 concerning Income Tax on Income from Businesses that Received or Obtained by Taxpayers Who Have Certain Gross Circles.

On this occasion, John said that MSMEs were the grassroots of the Indonesian economy, as evidenced by the number of MSMEs that reached 57.9 million, their contribution to GDP was 60.34% in 2016, as well as the large number of employment in the MSME sector. So that interesting UMKM is discussed in this guest lecture.

However, despite showing positive growth, in reality MSMEs still have several constraints, including capital, bookkeeping, recording, and preparation of financial statements, as well as the lack of understanding of MSMEs against applicable standards (SAK UMKM) which makes it difficult for MSMEs to grow.

“Then from the large number of MSMEs, how many are registered as taxpayers? How many have NPWP? Not much. It’s sad, isn’t it? “Said John. So that in 2013 PP No.46 came out, but it did not have much impact. Of the many MSMEs, it turns out that only 1.5 million registered in the DGT database in five years.

“After an evaluation, it turns out that Government Regulation No.46 needs to be refined, so that Government Regulation No.23 of 2018 comes out on Final Income Tax of UMKM,” John said. With PP No.23 of 2018, UMKM is only charged a tariff of 0.5%, after previously being charged a rate of 1%. In addition, the imposition of Final Income Tax is optional, so if MSMEs experience a loss, there is no need to pay taxes.

Not only that, in the implementation of this Final Income Tax MSME imposition, DGT provides a period of time for MSME Taxpayers to learn about how to fulfill their tax obligations. For WPOP learning for 7 years. For CV, Firm and Cooperative study for 4 years. While for PT study for 3 years. Only after that did the UMKM Taxpayer enter the normal system. “All of that is the aim to increase the voluntary compliance of MSMEs in paying taxes.” Explained John.

John also briefly mentioned the era of information disclosure and Automatic Exchange of Information (AEOI), which makes all financial institutions, both in Indonesia and abroad, must submit their customer data for tax purposes. “This year, DGT will receive big data on all information on Indonesian customer data overseas due to AEOI”

John also said that the supervision of tax compliance must be changed from conventional to digital, because currently there have been behavioral changes in business and the international tax landscape has experienced disruptive, profound changes and transformations since the 2000s. Some of the things that influence it are globalization, ICT, underground economy, and world economic growth.

In the question and answer session, a student asks about how solutions for MSMEs that do not understand financial bookkeeping, recording and reporting. John also replied “For that reason, DSAK has compiled SAK EMKM, but the application is still lacking, so we hope that from this FEB UB, its KKN can be more directed to encourage the progress of UMKM around”.

Before the end, there is a souvenir giving session from the FEB UB represented by Dr. Drs. Roekhudin, M.Sc., Ak. as Chair of the Accounting Department FB UB accompanied by Drs. Subagyo, M.Sc., Ak. as lecturer and senior from John Hutagaol. Then ends with a photo together. (link)

kuliah tamu Poltak Maruli John Liberty Hutagaol-